NY N341273: The tariff classification of yarns from China and Turkey

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

N341273  
June 12, 2025
  CLA-2-52:OT:RR:NC:N3:351  
CATEGORY: Classification  
TARIFF NO.: 5207.90.0000; 5406.00.1040; 5511.10.0030; 5606.00.0090; 9903.01.24; 9903.01.25;  9903.88.03
  Ms. Fran Sabatella  Orchard Yarn and Thread Co DBA Lion Brand Yarn  125 Chubb Avenue  Lyndhurst, NJ 07071  RE:  The tariff classification of yarns from China and Turkey  Dear Ms. Sabatella:  In your letter dated July 12, 2024, you requested a tariff classification ruling. Samples were provided and sent  for laboratory analysis. The samples will be retained for training purposes.  Article 158, Feels Like Cuddles, is a yarn stated to be composed of 100 percent polyester filament fiber. The  yarn is for retail sale and is intended for knitting and crocheting. The country of origin is China.  According to U.S. Customs and Border Protection (“CBP”) laboratory analysis, Article 158 is a fancy yarn  consisting of a knit chain stitch holding sixteen yarns together. The textured yarn is composed wholly of  polyester multifilament fibers with a twist created from producing the fancy yarn. The sample is not a  gimped, boucle, chenille, or loop wale yarn. The fibers are not carded, combed, or otherwise processed for  spinning. The yarn weighs 154.9 grams and is not considered roving.  Article 159, Feels Like a Dream, is a yarn stated to be composed of 100 percent nylon filament fiber. The  yarn is for retail sale and is intended for knitting and crocheting. The country of origin is China.  According to CBP laboratory analysis, Article 159 is a composed wholly of nylon filament fibers. The yarn  consists of four single ply yarns that are twisted together to form a four-ply yarn. Each single-ply yarn is a  chain stitch/warp knit construction with additional fibers inserted and protruding along the chain stitches. The  width of the chain stitches is approximately 1 millimeter and the length of the fibers protruding along one  side of the chain stitches is approximately 1 centimeter. Each single ply yarn is considered a chenille yarn.  The yarn weighs 101.2 grams and has a linear density of 4792 denier.  Article 161, Feels Like Sherpa, is a yarn stated to be composed of 92 percent acrylic and 8 percent polyester  filament fiber. The yarn is for retail sale and is intended for knitting and crocheting. The country of origin is  Turkey. 

According to CBP laboratory analysis, Article 161 is a 3-ply yarn consisting of three components: one 1-ply  textured acrylic staple roving yarn that is twisted to a one 1-ply polyester multifilament yarn and a one 2-ply  polyester multifilament yarn. The overall fiber content by weight is 92.8 percent acrylic and 7.2 percent  polyester. The roving fibers have been carded, combed, and are parallel with a slight twist. The ball of yarn  weighs 100.1 grams.  Article 3040, Tom Daley – Made with Love- The Cottony One, is a yarn stated to be 60 percent cotton and  40 percent acrylic staple fiber. The yarn is for retail sale and is intended for knitting and crocheting. The  country of origin is China.  According to CBP laboratory analysis, Article 3040 is a cable yarn composed of 58.4 percent cotton and 41.6  percent acrylic staple fiber. The skein of yarn weighs 103.5 grams and has a decitex of 6041.7.  The applicable subheading for Article 158, Feels Like Cuddles, will be 5406.00.1040, HTSUS, which  provides for “Man-made filament yarn (other than sewing thread), put up for retail sale: Synthetic filament  yarn: Of polyesters.” The rate of duty will be 7.5 percent ad valorem.  The applicable subheading for Article 159, Feels Like a Dream, will be 5606.00.0090, HTSUS, which  provides for “Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of  heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn:  Other.” The rate of duty will be 8 percent ad valorem.  The applicable subheading for Article 161, Feels Like Sherpa, will be 5511.10.0030, HTSUS, which provides  for “Yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: Of synthetic staple  fibers, containing 85 percent or more by weight of such fibers: Acrylic or modacrylic.” The rate of duty will  be 7.5 percent ad valorem.  The applicable subheading for Article 3040, Tom Daley – Made with Love- The Cottony One, will be  5207.90.0000, HTSUS, which provides for “Cotton yarn (other than sewing thread) put up for retail sale:  Other.” The rate of duty will be 5 percent ad valorem.  Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and  Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings  9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate  of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition  to subheadings 5207.90.0000, 5406.00.1040, and 5606.00.0090, HTSUS, listed above.  Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must  be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the  Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries  will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the  Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheadings  5207.90.0000, 5406.00.1040, 5511.10.0030, and 5606.00.0090, HTSUS, listed above.  Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under  subheadings 5207.90.0000, 5406.00.1040, and 5606.00.0090, HTSUS, unless specifically excluded, are  subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the  Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 5207.90.0000, 5406.00.1040, and  5606.00.0090, HTSUS, listed above.  The HTSUSA is subject to periodic amendment so you should exercise reasonable care in monitoring the  status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background 

information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including  information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP  websites, which are available at   https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and   https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.  The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided  for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying  duty rates are provided at https://hts.usitc.gov/.  The holding set forth above applies only to the specific factual situation and merchandise description as  identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations  (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the  information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and  complete in every material respect. In the event that the facts are modified in any way, or if the goods do not  conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and  Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic  verification by CBP.  This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection  Regulations (19 C.F.R. 177).  A copy of the ruling or the control number indicated above should be provided with the entry documents  filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact  National Import Specialist Kristine Dodge at kristine.dodge@cbp.dhs.gov.  
Sincerely,
  (for)  Steven A. Mack  Director  National Commodity Specialist Division